Mr. Rakesh Kumar Jain, J. (Oral):- The petitioner is seeking a writ, in the nature of certiorari, for quashing the Final Assessment Order dated 19.02.2015 and the appellate order dated 28.05.2015 passed under Section 126(2)(3) and 127 of the Electricity Act, 2003 (for short, ‘the Act’) respectively.

2. The brief facts are that the petitioner applied for Change of Land Use of land measuring 18 kanals 13 marlas (233.12 acres) located at Village Sundra, Hadbast No.363, Tehsil Derabassi, District SAS Nagar. The permission of Change of Land Use from agricultural to industrial (warehouse) was granted. Thereafter, the petitioner applied for electricity connection from the respondent- Corporation mentioning the nature of industry as warehouse for medical items. The industrial electricity connection with Account No.MS21/0558 was granted to the petitioner. The premises of the petitioner was allegedly inspected on 25.04.2012 by the Additional SE/ Enforcement PSPCL Mohali, who at the time of Inspection had found that the petitioner was unauthorisedly using the electricity because according to him, warehouse is not an industrial activity and is rather a commercial activity. The petition